The monography


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САЛИХОВ. AND.
Methodology, technique and the organization of контрольно-auditing work: the monography / Z.A.Salihov; Financial academy at the government of the Russian Federation. - Ekaterinburg: Publishing house Urals Mountains. гос. фЎ-that; Perm: Перм. гос. пед. ун-т, 2005. - 277 with. - Библиогр.: с.251-276 (269 назв.)
ISBN 5-7525-1386-3 (УрГУ)
ISBN 5-85218-248-6 (ПГПУ)
Reviewers:
Doctor of Economics, the professor managing faculty of the economic analysis and audit of Financial academy at the government of Russian Federation М.В. The miller; Cand.Econ.Sci., the senior lecturer managing faculty of economy and management of the Perm branch of the Ural academy of public service by N.H.Filichkina

In the monography questions of development of the concept of development of the state financial control over Russia are widely discussed. The author puts the problem{task} to define{determine} value and problems{tasks} of the basic procedure of the state financial control - audits in conditions of market economy, to analyse changes of the organization and a technique of audit in comparison with the Soviet period. The monography is intended for practising auditors, teachers of disciplines « the State financial control », « Audit and the control », and also will be interesting to students and everyone who is interested in problems of the state financial control.
The maintenance{contents}:
FROM THE AUTHOR 5
CHAPTER{HEAD} 1. MODERN AUDIT 8
1.1. About the term « the State financial control » 8
1.2. Concept of financial-budgetary sphere as areas of the state financial control 16
1.3. About the term "audit" 26
1.4. We search for "infringements" - that this{thus} such? 38
1.6. Perfection of ways of fulfilment of infringements 43
1.7. « sudden audit »? 48
1.8. The basic characteristics of existing system of the state financial control 53
CHAPTER{HEAD} 2. ORGANIZATIONAL ASPECTS OF ¬«ЎФУ«ЅэЎ«-AUDITING WORK 67
2.1. Principles of контрольно-auditing work 67
2.2. Standardization of auditing process 74
2.3. Documenting of process of the control 82
2.4. Content requirements of the deed of inspectorship 95
2.5. Realization of results of audit 106
2.6. Features of the organization of audit on behalf of agencies in charge of preliminary investigation 111
2.7. Offers on perfection of auditing work 133
CHAPTER{HEAD} 3. METHODOLOGICAL ASPECTS OF ¬«ЎФУ«ЅэЎ«-AUDITING WORK 137
3.1. A method of check of reliability of results of inventory for their fictitiousness 137
3.2. A method of inventory 148
3.3 Method of interrogation 157
3.4. Receptions of the documentary control 165
CHAPTER{HEAD} 4. TECHNIQUES OF CHECK OF SEPARATE CLAUSES{ARTICLES} OF THE BUDGET 174
4.1. Planning of control action 174
4.2. Segmentation of sites of the account and revealing of areas with high risk of presence of infringements 180
4.3. Check of completeness of entering into account of proceeds from rendering paid services 186
4.4. Check of correctness of calculations on wages 190
4.5. Check of a reality of the executed works and the rendered services 197
4.6. Check of charges on research works 207
CHAPTER{HEAD} 5. THE TECHNIQUE OF AUDITS OF BUDGETARY ESTABLISHMENTS OF SOCIAL PURPOSE{ASSIGNMENT;DESTINATION} 224
5.1. A technique of audit интернатных establishments of committee of social protection 224
5.2. A technique of audit of budgetary educational establishments 237
THE LIST OF THE LITERATURE 260



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